2019-2020 Bill 4532: Sales tax rate - South Carolina ...

(15)(a)motor fuel, blended fuel, and alternative fuel subject to tax under Chapter 28, Title 12; however, gasoline used in aircraft is not exempt from the sales and use tax; (b)if the fuel tax is subsequently refunded under Section 1228710, the sales or use tax is due unless otherwise exempt, and the person receiving the refund is liable for ... ................
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